--- title: "Irish ETF Exit Tax Calculator: Every 8-Year Deemed Disposal" url: https://decisionscalc.com/tools/ireland-etf-exit-tax-calculator/ description: "Add up to six ETF purchases and see each 8-year deemed disposal, the exit tax due at 38% (2026) or 35% (from 2027) and the credit carried forward. Revenue rules, free." publisher: DecisionsCalc note: General information, not financial, tax or legal advice. Figures name their source and the date they were read. --- [IE · figures checked 2 Nov 2026](https://decisionscalc.com/methodology/) Building Wealth · Ireland # Irish ETF exit tax calculator: every deemed disposal, purchase by purchase Each ETF purchase starts its own 8-year clock. Add your purchases and an expected growth rate to see when each deemed disposal falls, the exit tax due at that year’s rate (38% in 2026, 35% from 2027) and how earlier tax is credited. **Rules:** Revenue [Tax and Duty Manual Part 27-01a-02](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-27/27-01a-02.pdf) (8-year deemed disposal, credit for tax paid, repayment of any excess) and Budget 2027 (35% from 2027), read 2 November 2026. Assumes one growth rate and that tax is paid from other money; distributions and the final sale are not included here. General information, not tax advice. ## How the 8-year rule works - **Every purchase has its own clock.** A monthly investor has 12 deemed disposals a year once the first purchases reach 8 years. - **The tax is on the gain since you bought,** at the rate for the year of the event. Earlier deemed disposal tax on the same purchase is credited. - **On a final sale** you pay the rest, or claim back any excess if the value fell or the rate dropped. - **Losses do not offset.** A fund down on its 8-year date pays nothing, but the loss cannot reduce other gains. Tracking every purchase, sale and distribution for Revenue is the hard part. The [Irish ETF Exit Tax Tracker](https://decisionscalc.com/irish-etf-tax-tracker/) spreadsheet keeps the records year by year; this calculator shows the dates and amounts to plan for. See also [how investments are taxed in Ireland](https://decisionscalc.com/articles/ireland-investment-tax-guide/) and [where should my money go?](https://decisionscalc.com/tools/ireland-savings-investment-calculator/) ## Frequently asked questions **What is deemed disposal on Irish ETFs?** Every 8 years after you buy an ETF or other investment fund, Revenue treats it as sold and bought back, and you pay exit tax on the gain since you bought it, even though you sold nothing. Each purchase has its own 8-year clock, so regular investors face a deemed disposal almost every year. **What is the exit tax rate in 2026 and 2027?** 38% for events in 2026 and 35% from 2027 (Budget 2027), down from 41%. The rate is the one in force in the year of each deemed disposal or sale. **Do I pay tax twice when I finally sell?** No. Tax paid on earlier deemed disposals is credited against the tax on the sale. If the price has fallen since the last deemed disposal, or the rate has dropped, you can claim back the difference. **What if the ETF is down on its 8-year date?** Then no exit tax is due on that date. Losses on funds cannot be set against other gains, unlike shares under CGT. **When do I pay and file?** Exit tax on a deemed disposal is paid through your Form 11 for the year of the event, by 31 October of the following year (mid-November if you file online through ROS). Our planner [Irish ETF Exit Tax Tracker](https://decisionscalc.com/irish-etf-tax-tracker/) Every ETF purchase with its 8-year deemed disposal date and exit tax, plus sale credits, refunds and distributions. US$15 one-time · Excel and Google Sheets · Irish rules: 41%, 38% and 35% exit tax [See inside the planner →](https://decisionscalc.com/irish-etf-tax-tracker/) ## Get an email when Irish rules change Tax bands, allowances and benefit rates change every year. We email you when a rule our Irish calculators use changes, usually a few times a year. Confirm by email; unsubscribe in one click. Was this page useful? **Report a wrong figure or missing information**